I made ten of these transparency serviette cards for RAK (random acts of kindness) and to catch up on some birthdays. Try and find a serviette that has a simple design to cut around and won't be too flimsy. I hope the steps are clear and that you enjoy it.
These steps can also be found in Stamping & Papercraft issue 13/3 by Jacqui Jones, they are gorgeous examples that inspired me to make this card.
Trim around your serviette close to the design, remove the bottom two layers so you only have the top layer with the image on it.
Coat a thick layer of Mod Podge on to a same sized piece of acetate or plastic, layer the serviette on top carefully so you don't get any creases.
Apply another thick coat of Mod Podge over the top in a stippling motion, be careful not to tear the serviette. Put aside to dry, this should take about two hours. Don't try and use your heat gun as this may buckle your acetate/plastic.
When dry the serviette will now look transparent, trim around the image and scalpel out some of the inner sections if needed. Attach to your card using a glue stick, let some of the serviette overhang the edges of your cards to show off the transparency of it.
I hope you enjoyed these steps, if you do make a card using these step, please send me a picture I would love to see what you come up with. Any question or concerns please leave me a comment.